Question 13 (4 points) Since most startups fail, small, domestic of the tax code allows losses from the sale of corporation stock that was sold directly to individual shareholders, to be deducted as ordinary losses up to $50,000 (MFJ $100,000), as opposed to treating the loss as a capital loss. The remaining loss will be treated as a capital loss subject to the O Section 179, $1000 per year limit. Section 1202, $3,000 Section 1244, $50,000 Section 1244, $3,000